GX & Decarbonization Research

Sujaya Sarkar, Madhusoodanan Mooleparambil Sukumaran Nair, A. Datta +3

This study develops ESG materiality frameworks for India's natural gas subsectors using stakeholder surveys. It identifies greenhouse gas emissions, water management, and stakeholder engagement as key priorities. Alignment with global stand…

Yuqing Xie

This literature review examines how ESG assurance quality affects capital markets. Drawing on signaling and agency theories, it synthesizes evidence that high-quality assurance enhances investor confidence, induces positive stock reactions,…

Doni Stiadi, Isti Fadah, Hari Sukarno +1

This study examines 27 energy companies listed on the Indonesian Stock Exchange (2017-2021) using PLS-SEM. It finds that ESG and ownership structure directly influence firm value, but ESG does not significantly affect investment decisions. …

Mounir Bellari, Abdelhalim Lakrarsi, Ahmed Ibrahim Mohammed Al Saadi +1

This study examines the paradox of ESG ratings in emerging markets, using Morocco as a case. Through 31 interviews, it finds that while investors use ESG ratings for risk management, companies face opaque methodologies and pressure for symb…

Sandy Rizki Febriadi Sanusi, Zaini Abdul Malik, Ifa Hanifia Senjiati +1

This study proposes an ESG framework aligned with Fiqh and Maqasid Sharia for risk management in Islamic banking. Using a case study of Bank Syariah Indonesia (BSI), it shows that ESG can transform Sharia values into measurable practices, m…

Umberto Nizza

This paper investigates the opacity and vagueness of environmental claims in non-financial disclosures of major European banks. Using NLP, it identifies widespread use of unverifiable ESG statements that may violate EU law, particularly und…

Li-Yang Chang, Chih-Ming Chen, Hen-Hsen Huang +3

ESG-KG is a system that extracts multi-modal information (text, tables, figures, infographics) from corporate sustainability reports to build a knowledge graph. It integrates LLM-based reasoning with retrieval-augmented generation to automa…

Jiawen Wang

Using Chinese A-share listed firms, this study finds that ESG performance positively influences green technology innovation, with regional and ownership variations. Financial constraints mediate this relationship, and environmental public a…

Miaomiao Tao, David Roubaud, Mingzhi Zhang +1

This study examines the link between ESG ratings and green innovation, finding that higher ESG ratings enhance green innovation by encouraging firms to integrate into global innovation networks. The effect is moderated by factors like suppl…

Shijie Sun

This paper evaluates the ESG practice effectiveness of Shanxi J Company, a major Chinese coal firm, using the entropy mutation series method. The company began ESG disclosure in 2024 and improved in its second report in 2025. Findings revea…

Andzhela Mottaeva

This study evaluates the effectiveness of ESG strategies in traditional industries (energy, mining, metallurgy) using benchmarking and econometric analysis. Findings show that ESG effectiveness varies significantly across sectors and depend…

O. Maslak, Tetyana Maslak

This paper examines the formation of an organizational and economic platform based on ESG principles to enhance enterprise-stakeholder interaction. It analyzes Ukrainian and international approaches, proposes a toolkit for assessing platfor…

Beatrice Mkunde, Anthony Mzurikwao

This study investigates ESG integration in Tanzanian consumer goods firms, finding adoption is compliance-driven rather than strategic. Barriers include high costs, fragmented regulation, and limited expertise. It proposes a unified nationa…

Hua Guo, Jiayao Hong

This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…

Meina Liu, Shuke Fu, Jiachao Peng +1

This paper empirically demonstrates a positive association between firm-level Green Total Factor Productivity (GTFP) and ESG performance using Chinese A-share listed companies from 2011 to 2022. Employing instrumental variable and panel ana…

Yishi Qiu, Susheng Wang

This study examines whether top management team (TMT) environmental attention mitigates ESG rating divergence. Using Chinese A-share non-financial firms from 2015 to 2023, textual analysis and high-dimensional fixed-effects regressions show…

Anita Anita, Khelly Khelly

This study examines whether CEO tenure moderates the relationship between sustainability performance and financial performance for Indonesian listed firms. Sustainability performance is measured by GRI-aligned disclosure, financial performa…

Elfadhli, Revi Gampito, Sri Madona Candra +6

This study examines green financing practices in Islamic rural banks in West Sumatra using the SASB index. Environmental initiatives exist but are informal and lack systematic documentation. Social dimension shows strong commitment to emplo…

V. Roška

This paper examines the concept of double materiality introduced by the EU CSRD, combining a literature review with a survey of 210 Croatian entrepreneurs. It confirms that a balanced business model incorporating ESG aspects contributes to …

Anton V. Kozhokar

This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…